The Hutters filed a joint return for 2012.They provide more than 50% of the support of Carla, Melvin, and Aaron.Carla (age 18) is a cousin and earns $5,000 from a part-time job.Melvin (age 25) is their son and is a full-time law student.He received from the university a $3,800 scholarship for tuition.Aaron is a brother who is a citizen of Israel but resides in France.Carla and Melvin live with the Hutters.How many personal and dependency exemptions can the Hutters claim on their Federal income tax return?
A)Two.
B)Three.
C)Four.
D)Five.
E)None of the above.

Question

Quizplus · Accepted Answer

The Hutters can claim one personal exemption for themselves, one for their son Melvin, and one dependency exemption for Carla. Aaron does not qualify as a dependent because he is a citizen of a foreign country and does not live with the Hutters. Therefore, the total number of exemptions they can claim is three.

The Hutters Filed a Joint Return for 2012